You will need Paint Shop Pro to create this tag or Photoshop. I used PSP XI but any version will work.

You will need a tube of choice. I used the gorgeous artwork from Sue Rundle-Hughes to create this forum set. You will need to purchase her images from PSP Tube Stop and you will need a license to use them in your tag creations.

You don't need a scrap kit for this tutorial, I just grabbed some elements I had on my PC to add to the tag. If you would like to use a kit, I have a FTU kit here on my blog which is called Spring Delight and can be found HERE.

Paint Shop Pro. I used PSP XI but any version will work just as well.
Tube of choice. I used the artwork of Arthur Crowe. You will need a license to use his art. You can purchase his tubes from Arthur Crowe's Factory and once you have purchased his art, you can apply for a license.
Filters Used: VM Experimental, Xenofex 2 - Electrify & AAA Frames - Foto Frame.
Font used: Baroque Script.

Lets begin:

Open a new canvas 600 x 250 Flood fill with a colour to match your tube. Rename this layer Background.
Open your tube and copy to your tag. Duplicate this tube and hide the first tube layer.

Select your second tube layer and place in the center of your tag. Go to Effects - Plugins - VM Experimental - Needles and Pins with the default settings. Name this layer Needles&Pins.

Duplicate your Needles & Pins layer and select the top layer. Go to Effects - Texture effects - Sandstone with the following settings.

Change the colour to one that compliments your tube. I chose #8d7d77. Then reduce the opacity on this layer to 35. Apply noise to the top layer. Adjust - Add/Remove Noise - Add Noise - Uniform selected and Noise at 35% with Monochrome selected.

Keep the top layer selected and now go to Effects - Xenofex 2 - Electrify with the following settings.

Unhide your tube layer and duplicate so that there are three images. Move the two duplicates to either side of the centre image, arrange so that they are positioned differently. Merge these two copies down and then change the blend mode to Dodge. Now position the middle tube where you like.

Go to Layers - Merge - Merge All (Flatten).

Copy your tag by holding the Ctrl & D together. Select your Crop
tool and crop the duplicate tag to the size of roughly 150 x 150. Using
your ruler to do this.